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INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2023

INCOME TAXES

Schedule of income taxes differs from amounts computed by applying the statutory income tax rates to the reported loss before income taxes

​

​	​	​	​	​	​	​	​
​		Year ended			Year ended
​	​	December 31,		​	December 31,
​	​	2023		​	2022
​	​	$		​	$		​
Loss before income taxes	​	​	(32,900,600)	​	​	(27,306,350)	​
Statutory tax rate	​		26.50	%		26.50	%
Expected income tax recovery at the statutory tax rate	​		(8,718,659)	​		(7,236,183)	​
Permanent differences and other	​		(25,642)	​		7,227	​
Stock based payment	​		351,695	​		(2,378,349)	​
Fair value adjustment on warrants	​		—	​		2,127,716	​
Change in estimates and other	​		31,343	​		(520,103)	​
Differences in foreign tax rates	​		510,308	​		360,345	​
Change in deferred tax assets not recognized	​		7,326,424	​		7,639,347	​
Income tax recovery	​	​	(524,531)	​	​	—	​

Schedule of deferred tax assets (liabilities)

​

​	​	​	​	​	​	​
​		Year ended			Year ended
​	​	December 31,		​	December 31,
​	​	2023		​	2022
​	​	$		​	$
Deferred tax asset	​	​	—	​	​	—
Non-capital losses available for carry forward	​		1,362,834	​		94,260
Right-of-use asset	​		354,451	​		600,907
Deferred tax liabilities	​			​
Term Loan	​		(512,921)	​
Right of use asset	​		(1,204,364)	​		(695,166)
Net deferred tax asset (liability)	​	​	—	​	​	—

Schedule of unrecognized deductible temporary differences

​

​	​	​	​	​	​	​
​		Year ended			Year ended
​	​	December 31,		​	December 31,
​	​	2023		​	2022
​	​	$		​	$
Exploration and evaluation assets	​	​	4,312,654	​	​	1,243,480
Loss carry forwards	​		20,894,974	​		10,066,250
Share issuance costs	​		5,067,311	​		2,124,869
Equipment	​		2,633,800	​		3,397
Total unrecognized deductible temporary differences	​	​	32,908,739	​	​	13,437,996

Schedule of tax losses that have not been recognized expire

​

​	​	​	​
​		Losses
​	​	$
2029	​	​	1,317,415
2030	​		1,768,436
2038	​		101,573
2039	​		351,131
2040	​		942,144
2041	​		1,390,127
2042	​		1,891,361
2043	​		8,429,181
Indefinite	​		4,703,606
​	​	​	20,894,974

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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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-Topic 740
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-Section 50
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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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Tabular disclosure of pertinent information, such as tax authority, amounts, and expiration dates, of net operating loss carryforwards, including an assessment of the likelihood of utilization.

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